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No Tax Evasion Found in Cash Deposits Over 20,000 Rupees for Country Spirit Purchases: Section 40A(3) & Rule 6DD.

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....Addition u/s 40A(3) r.w.r 6DD - payment in a sum exceeding 20,000 rupees - depositing cash into the Bank Account of Supplier Asansol Bottling and Packaging Co. Pvt. Ltd. (Warehouse) against issue / purchasers of Country Spirit - there is no evasion of tax by claiming the bogus expenditure in cash - No additions - AT....

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